Rule 62 of Income Tax Rules - Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128

Last Updated: 01-04-2026

62. Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.^{^[i]}

(1) For the purposes of claiming deduction under section 128, the prescription for medical treatment in respect of eligible diseases or ailments mentioned in column B of the following table shall be obtained from the specialists as mentioned in the corresponding column C thereof:

Table

Sl. No.	Eligible diseases or ailments	Specialists for purpose of issuing prescription
A	B	C
1.	Neurological Diseases where the disability level has been certified to be of 40% and above— (i) Dementia; (ii) Dystonia Musculo rum Deformans; (iii) Motor Neuron Disease; (iv) Ataxia; (v) Chorea; (vi) Hemiballismus; (vii) Aphasia; and (viii) Parkinsons Disease.	A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology.
2.	Malignant cancers.	An Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology.
3.	Full Blown Acquired Immuno-Deficiency Syndrome (AIDS).	Any specialist having a post-graduate degree in General or Internal Medicine.
4.	Chronic renal failure.	A Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist having a Master of Chirurgical (M.Ch.) degree in Urology.
5.	Haematological disorders: (i) Haemophilia; (ii) Thalassaemia.	A specialist having a Doctorate of Medicine (D.M.) degree in Haematology.

(2) The prescription for eligible diseases or ailments mentioned in column B of the Table in sub-rule (1) may also be issued by a specialist holding a degree equivalent to the degree mentioned in column C thereof, if such equivalent degree is recognised by the Medical Council of India.

(3) In cases, where a patient is receiving treatment at a government hospital for specified diseases or ailments, the prescription may be issued by a full-time specialist with a post-graduate degree in General or Internal Medicine, or any equivalent degree recognised by the Medical Council of India.

(4) The prescription referred to in sub-rule (1) shall be issued in the following format: –

Name of the patient

Age of the patient

Description of Disease/ Ailment

Certified by:

Signature of Specialist:

Name:

Qualification:

Address:

Registration Number:

Name and address of the hospital, if the specialist is working in a government hospital.

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.

Join for Regular Updates

Rule 62 of Income Tax Rules - Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128